The patient was diagnosed 20 years previously as having a bilateral renal tumor. The patient's left kidney was surgically resected when he was 34 years of age; the left renal tumor was pathologically diagnosed as classic angiomyolipoma and epithelioid angiomyolipoma. The patient died suddenly of cardiac arrest.
Facility Costs. The costs incurred to operate a facility are SG&A expenses. They might include rent, utilities and building insurance. Repairs and maintenance made to buildings, plant machinery and office equipment are classified as SG&A expenses, along with the depreciation of these assets.
When a corporate tenant pays rent, a bookkeeper debits the rent expense account and credits the cash account. In an accounting glossary, crediting cash -- an asset account -- means reducing funds in corporate vaults.eporting. As an SG&A cost, rent is an operating expense because a company uses real property -- such as office buildings and production plants -- to operate, make money and exist commercially.